(Originally, the gabelle was not only
levied on salt. There was a gabelle on wine,
a gabelle on linen etc. In the 15th century it became
known as the salt tax.)

1 Grandes gabelles
Provinces that paid high salt tax and were obligated to buy a
certain amount of salt,
whether they liked it or not (high blood pressure patients
rejoice.) These provinces were
Ile-de-France, Orléans, Berry, Bourbonnais, Nivernais, Burgundy,
Champagne, Picardy,
Normandy, Maine, Anjou, and Touraine. However, within these
provinces existed locations
that were exempt, e.g. Paris and Versailles.

2
Petites gabelles
Provinces that paid the small salt tax were Lyonnais, Beaujolais,
Mâconnais, Bresse, Languedoc,
Provence, Roussillon, Velay, Forez, Montauban, and part of Riom. As
with the grandes gabelles,
there were locations exempt, like Arles etc.